 | United States - Finance - 1928 - 268 pages
...Credit against barred deficiency. — Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability...would be considered an overpayment under section 607. (b) Credit of barred overpayment. — A credit of an overpayment in respect of any tax shall be void... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...Credit against barred deficiency. — Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability...would be considered an overpayment under section 607. (b) Credit of barred overpayment. — A credit of an overpayment in respect of any tax shall be void... | |
 | United States. Bureau of Internal Revenue - Amusements - 1932 - 100 pages
...Credit against barred deficiency. — Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability...would be considered an overpayment under section 607. (b) Credit of oarred overpayment. — A credit of an overpayment in respect of any tax shall be void... | |
 | United States. Internal Revenue Service - Gifts - 1933 - 98 pages
...Credit against barred deficiency. — Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability...would be considered an overpayment under section 607. (b) Credit of barred overpayment. — A credit of an overpayment in respect of any tax shall be void... | |
 | United States. Office of Internal Revenue - Gasoline - 1934 - 60 pages
...(a) Credit against barred deficiency.—Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability...would be considered an overpayment under section 607. (b) Credit of barred overpayment.—A credit of an overpayment in respect of any tax shall be void... | |
 | United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...Credit against barred deficiency. — Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability...would be considered an overpayment under section 607. (b) Credit of barred orerpayment. — A credit of an overpayment in respect of any tax shall be void... | |
 | United States. Bureau of Internal Revenue - Gifts - 1936 - 104 pages
...Credit against barred deficiency. — Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability...would be considered an overpayment under section 607. (b) Credit of barred overpayment. — A credit of an overpayment in respect of any tax shall be void... | |
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Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability would be considered an overpayment under section 607. 
